Les Pays à Faible Impôt sur le Revenu

IR marginal max.

0%

Impôt sociétés

9%

No personal income tax; 9% corp tax from 2023-06 (profit >AED 375k).

IR marginal max.

0%

Impôt sociétés

20%

IR marginal max.

0%

Impôt sociétés

10%

IR marginal max.

0%

Impôt sociétés

0%

No personal/corp income tax (ex-oil/gas); 2025 onwards 15% corp tax on large MNEs (Pillar 2) only.

IR marginal max.

15%

Impôt sociétés

9%

15% flat tax; 9% corp tax — lowest in EU.

IR marginal max.

16%

Impôt sociétés

16.5%

Salaries tax capped by the two-tier standard rate 15%/16% (progressive 2–17% if lower) — top earners pay 16%. Territorial source; no CGT, no estate tax, no sales tax.

IR marginal max.

22%

Impôt sociétés

22%

Corp tax only on distributed profit (retained = 0%); e-Residency supports remote setup.

IR marginal max.

23%

Impôt sociétés

21%

IR marginal max.

24%

Impôt sociétés

17%

No CGT; dividends exempt (single-tier); foreign-source income exempt under conditions.

IR marginal max.

27.5%

Impôt sociétés

34%

IR marginal max.

32%

Impôt sociétés

19%

IR marginal max.

33%

Impôt sociétés

15%

Federal 33% + province 4-21%; CGT 50% inclusion (new rule >$250k/yr → 66.67%).

IR marginal max.

35%

Impôt sociétés

20%

SET-listed stock LTCG exempt; foreign income taxed on remit (2024 change).

IR marginal max.

35%

Impôt sociétés

30%

IR marginal max.

37%

Impôt sociétés

21%

Federal 37% + state 0-13.3%; LTCG 0/15/20% + NIIT 3.8%; state tax separate.